Pengaruh mekanisme tata kelola perusahaan terhadap integritas laporan keuangan dengan keberagaman direktur keuangan sebagai variabel moderasi (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018–2020) = The influence of corporate governance mechanism on the integrity of financial statements with diversity of financial directors as a moderation variable

Kurniawan, Adhimas Bagus (2023) Pengaruh mekanisme tata kelola perusahaan terhadap integritas laporan keuangan dengan keberagaman direktur keuangan sebagai variabel moderasi (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018–2020) = The influence of corporate governance mechanism on the integrity of financial statements with diversity of financial directors as a moderation variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Keragaman direktur keuangan digunakan sebagai moderator dalam penelitian ini untuk menilai bagaimana kebijakan tata kelola perusahaan berdampak pada keakuratan laporan keuangan. Penelitian ini menggunakan sampel sektoral perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2018 dan 2020. Sampel penulis, yang didasarkan pada penelitian dengan metode purposive sampling, terdiri dari 74 perusahaan dengan pengamatan yang mencakup periode fiskal tiga tahun. Para akademisi menggunakan analisis regresi berganda sebagai pendekatan pemrosesan data. Temuan studi ini menunjukkan bahwa komite audit, kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan, komisaris independen dan memiliki pengaruh terhadap integritas laporan keuangan. Adanya direktur keuangan wanita diketahui dapat memperkuat hubungan positif antara komite audit dan kepemilikan institusional terhadap integritas laporan keuangan. / The diversity of financial directors is used as a moderator in this study to assess how corporate governance policies impact the accuracy of financial reports. This research uses a sectoral sample of manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2018 and 2020. The author's sample, which is based on research using a purposive sampling method, consists of 74 companies with observations covering a three-year fiscal period. Academics use multiple regression analysis as a data processing approach. The findings of this study indicate that the audit committee, managerial ownership and institutional ownership have no effect on the integrity of financial reports. Meanwhile, commissioners are independent and have influence on the integrity of financial reports. The presence of a female financial director is known to strengthen the positive relationship between the audit committee and institutional ownership on the integrity of financial reports.

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